RMD Table 2026 — IRS Distribution Factors for Every Age
What are the IRS RMD distribution factors for 2026?
For the 2026 tax year, the Required Minimum Distribution rules are set by SECURE 2.0: the starting age is 73 for those born 1951–1959, and the IRS Uniform Lifetime Table (updated 2022) provides the distribution period for each age. The 2026 RMD is calculated from the December 31, 2025 account balance.
Key 2026 factors: a 73-year-old divides their balance by 26.5; a 75-year-old divides by 24.6; an 80-year-old divides by 20.2. These distribution periods are fixed by the IRS table and do not change year to year — only the account balance changes.
Those born in 1953 turn 73 in 2026, making 2026 their first RMD year. First-year distributions can be delayed to April 1, 2027, but this results in two taxable withdrawals in 2027. Planning ahead with a tax advisor can help decide whether to take the 2026 distribution or delay.
Calculate Your 2026 RMD
Age 75 · Balance $500,000 → ~$20,325 RMD
Enter your actual balance for a precise calculation
Formula
RMD = December 31, 2025 Account Balance ÷ Distribution Period (IRS Uniform Lifetime Table)
Key RMD Rules
- 1RMD starting age: 73 for those born 1951–1959.
- 2Balance used: December 31, 2025 account value.
- 3Penalty for missing RMD: 25% excise tax (reduced to 10% if corrected in time). SECURE 2.0 reduced from prior 50%.
- 4Roth IRAs exempt from RMDs. Roth 401(k)s also exempt (since 2024).
- 5Traditional IRA RMDs can be satisfied from any IRA you own; each 401(k) plan requires a separate distribution.
Common RMD Mistakes to Avoid
- ⚠Using December 31, 2026 balance for the 2026 RMD — the correct balance is December 31, 2025.
- ⚠Thinking a Roth IRA conversion eliminates the 2026 RMD obligation — RMDs must be taken before conversion.
- ⚠Combining 401(k) RMDs with IRA RMDs — they cannot be aggregated; each plan must satisfy its own RMD.
Related RMD Tools & Guides
Frequently Asked Questions
Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.